The nature, scope, and potential of electronic data processing are discussed as significant factors in the changing function and role of accountants. Decision making, not bookkeeping, is emerging as a realm of professional activity. (CH)

Since computers are universally accepted in business today, the accounting classroom is the appropriate place to teach their use. A California high school accounting committee's recommendation led to the school's development of a computer processing program within the accounting department. The program's curriculum is described. (CT)

Points out a viable and tested alternative to the use of lengthy account numbers. This alternative uses simple numbers and appends the lengthy numbers with their various sort keys and distribution codes to the tables of account names. (Author/DN)

With a unique organizational structure, the Rockefeller University's need for administrative information systems is different from most institutions of higher education. The financial reporting needs of the many different laboratories led the university to purchase a computer-based accounting system. (MLW)

In response to a growing need for effective and efficient means for auditing computer-based systems, a number of studies dealing primarily with batch-processing type computer operations have been conducted to explore the impact of computers on auditing activities in the Federal Government. This report first presents some statistical data on…

On the basis of a survey of U.S. undergraduate business schools and industry, a study defined the curricular content (knowledge and skills) in electronic data processing (EDP) and statistical sampling (SS) needed to prepare the accounting study to audit computerized accounting systems. (CT)

The dangers in abstract management within the university setting are described and considered in terms of the development of techniques that would enable the university to fully comprehend the content of its activities. The "Report on Unit Activities" at the Catholic University of Louvain is reviewed, dealing with the two-yearly…

The following course outline has been prepared as a guide to help the student develop the skills and knowledge necessary to succeed in the field of data processing. Problems are presented to the student to allow him to apply techniques already learned to increase his knowledge of ways to solve processing problems. A prerequisite to the course is…

USC reorganized computing administratively in early 1984. The university's financial accounting system was developed to provide better information to central administration, deans, and directors. USC is currently negotiating to install a digital telephone switch to handle voice and data communications on campus. (MLW)

Developed during a project designed to provide a continuous, competency-based line of vocational training in business and office education programs at the secondary and postsecondary levels, this package consists of an instructor's guide and learning modules for use in Accounting I and II. Various aspects of implementing and articulating secondary…

The goal of this special demonstration project was to develop adult secondary business education courses related to the computer. An additional phase focused on the development of a microcomputer-based program providing the needed computer literacy and applications for its use. An advisory committee identified five areas of instructional need:…

This document, which is designed for educators throughout Ohio who are involved in planning and/or delivering tech prep programs within the business/computer technologies cluster, discusses and presents tech prep competency profiles (TCPs) for 12 business/computer technology occupations. The first part of the document contains the following:…

Designed to assist business educators with the implementation of competency-based instruction, these course outlines identify recommended competencies and skill areas for beginning workers in accounting, business data processing, clerical accounting, and recordkeeping occupations. Each outline contains listings of enabling, terminal, and personal…

Course descriptions are provided for 22 courses in the area of business education. Each description contains the following information: purpose, course objectives, outline of course content, list of optional topics, recommended types of evaluation, prerequisites, areas of interest, and curriculum sequence (grade level at which it should be…

The IADIS CELDA 2012 Conference intention was to address the main issues concerned with evolving learning processes and supporting pedagogies and applications in the digital age. There had been advances in both cognitive psychology and computing that have affected the educational arena. The convergence of these two disciplines is increasing at a…